2026 (9) TMI 897

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....y the Adjudicating Authority Deputy Commissioner of Customs ICD, Vadodara. 2. The facts of the case in brief are that the appellant filed Bill of Entry No. 2897949 dated 18 April, 2019 and paid duty of Rs. 1,74,595/- and paid Rs. 2,25,000/- towards late fees presentation charges for filing Bill of Entry late then the period prescribed in Section 47 of the Customs Act, 1962 read with Regulation 4(1) prescribed through Notification No. 36/2018-Cus. (NT) known as Bill of Entry ( Electronic Integrated Declaration and properties Processing) Regulations, 2018. As per Regulation 4(4) late presentation charges shall not exceed the duty payable, but EDI system showed higher amount of Rs. 2,25,000/- while duty was only Rs. 1,74,595/- due to which ....

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....ges shall not exceed the duty payable, therefore, even if due to some technical glitch, the EDI System showed higher amount of Rs. 2,25,000/- while the duty only Rs. 1,74,595/-, the department cannot retain the excess amount of Rs. 50,405/- and refund application of the appellant was wrongly rejected by the lower authorities. 2.2 Learned Counsel for the appellant has supported his arguments by the law laid down in Gawar Construction Ltd Vs. CCE - 2018 SCC Online CESTAT-7170 in which it has been held that on the ground of absence of provision in notification for refund, monies illegally collected by the revnue cannot be retained by revenue and has to be refunded to the party who has borne the illegal levy. 2.3 The Learned Counsel for t....

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....charges are levied in terms of Regulations/Notifications under Section 46 (3), (3rd proviso) which mandates that on late presentation of the bill of entry, where the proper officer is satisfied that there was no cause for delay in filing the bill of entry late fee charges can be imposed. Since this is a charge levied under section 46, refund claim under section 27 is maintainable as there is no other provision in the Customs Act, 1962 for getting a refund of the excess recovery of late fee charges. 3. The Learned AR reiterated the findings of the learned Commissioner. 4. I have heard the arguments from both the sides and perused the record. I agree with the learned Counsel for the appellant that in view of the order passed in Baeroche....